SEC Company Response from ITC DELTACOM INC (CIK 0001041954) — Oct 27, 2005
ITC DELTACOM INC (CIK 0001041954)
Date: Oct. 27, 2005 · CIK: 0001041954 · Accession: 0001193125-05-209515
AI Filing Summary & Sentiment
Referenced dates: October 12, 2005
Letter
Securities and Exchange Commission Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and June 30, 3005 File No. 0-23253
Dear Mr. Walz:
We refer to the staff’s comment letter dated October 12, 2005 regarding the above-referenced filings by ITC^DeltaCom, Inc. In accordance with our discussion with the staff on October 25, ITC^DeltaCom hereby advises the staff that it will submit its response to the comment letter on or before November 25, 2005.
Very truly yours,
/s/ Richard J. Parrino
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CORRESP 1 filename1.htm Correspondence Letter Hogan & Hartson L.L.P. 8300 Greensboro Drive McLean, VA 22102 Tel. 703-610-6100 Fax: 703-610-6200 October 27, 2005 Securities and Exchange Commission Washington, D.C. 20549 Attn: David Walz Mail Stop 3561 Re: ITC^DeltaCom, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and June 30, 3005 File No. 0-23253 Dear Mr. Walz: We refer to the staff’s comment letter dated October 12, 2005 regarding the above-referenced filings by ITC^DeltaCom, Inc. In accordance with our discussion with the staff on October 25, ITC^DeltaCom hereby advises the staff that it will submit its response to the comment letter on or before November 25, 2005. Very truly yours, /s/ Richard J. Parrino Richard J. Parrino cc: ITC^DeltaCom, Inc.